Yes Phil your assumptions are correct. 1] I was NOT covered by a qualified retirement plan during 1999.

2] My AGI for 1999 was 33K.

However, Roy Lewis [TMFTaxes] stated the following in his message #39628 in response to:

<< Unfortunately, what I overlooked (as well as my TURBO TAX SOFTWARE to my dismay) was that my $2000 IRA contribution [which was made in Feruary 1999] is notallowed due to my income being over $10,000. >>

Right...this assumes of course that you are covered by your employer retirement plan. If you are NOT covered by a qualified plan, all bets are off on the $10,000 limitation for married-separate filing. And this is just for a DEDUCTIBLE traditional IRA. Even if you are over the top of the income limits, you can still make your IRA deduction non-deductible.

The way I read Roy's response is that I am eligible to take the $2000 Traditional IRA deduction for 1999. Please clarify this for me Phil and Roy?